THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 
Last updated 16-3-2020 
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ARRANGEMENT OF SECTIONS 
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SECTIONS 

1.  Short title, extent and commencement. 
2.  Definitions. 
3.  Projected growth rate. 
4.  Base year. 
5.  Base year revenue. 
6.  Projected revenue for any year. 
7.  Calculation and release of compensation. 
8.  Levy and collection of cess. 
9.  Returns, payments and refunds. 
10.  Crediting proceeds of cess to Fund. 
11.  Other provisions relating to cess. 
12.  Power to make rules. 
13.  Laying of rules before Parliament. 
14.  Power to remove difficulties. 

THE SCHEDULE.  

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THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 

ACT NO. 15 OF 2017 

[12th April, 2017.] 

An  Act  to  provide  for  compensation  to  the  States  for  the  loss  of  revenue  arising  on  account  of 
implementation of the goods and services tax in pursuance of the provisions of the Constitution (One 
Hundred and First Amendment) Act, 2016. 

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:— 

1. Short title, extent and commencement.—(1) This Act may be called the Goods and Services Tax 

(Compensation to States) Act, 2017. 

(2) It extends to the whole of India. 
(3)  It  shall  come  into  force  on  such  date1 as  the  Central  Government  may,  by  notification  in  the 

Official Gazette, appoint. 

2. Definitions. — (1) In this Act, unless the context otherwise requires,— 

(a) ―central tax‖ means the central goods and services tax levied and collected under the Central 

Goods and Services Tax Act; 

(b) ―Central Goods and Services Tax Act‖ means the Central Goods and Services Tax Act, 2017 

(12 of 2017); 

(c) ―cess‖ means the goods and services tax compensation cess levied under section 8; 

(d)  ―compensation‖  means  an  amount,  in  the  form  of  goods  and  services  tax  compensation,  as 

determined under section 7; 

(e)  ―Council‖  means  the  Goods  and  Services  Tax  Council  constituted  under  the  provisions  of 

article 279A of the Constitution; 

(f) ―Fund‖ means the Goods and Services Tax Compensation Fund referred to in section 10; 

(g) ―input tax‖ in relation to a taxable person, means,–– 

(i) cess charged on any supply of goods or services or both made to him; 

(ii) cess charged on import of goods and includes the cess payable on reverse charge basis; 

(h)  ―Integrated  Goods  and  Services  Tax  Act‖  means  the  Integrated  Goods  and  Services  Tax            

Act, 2017 (13 of 2017); 

(i)  ―integrated  tax‖  means  the  integrated  goods  and  services  tax  levied  and  collected  under  the 

Integrated Goods and Services Tax Act; 

(j) ―prescribed‖ means prescribed by rules made, on the recommendations of the Council, under 

this Act; 

(k)  ―projected  growth  rate‖  means  the  rate  of  growth  projected  for  the  transition  period  as  per 

section 3; 

(l) ―Schedule‖ means the Schedule appended to this Act; 

(m) ―State‖ means,–– 

(i) for the purposes of sections 3, 4, 5, 6 and 7 the States as defined under the Central Goods 

and Services Tax Act; and 

(ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the States as defined under the Central 
Goods and Services Tax Act and the Union territories as defined under the Union Territories Goods 
and Services Tax Act; 

(n) ―State tax‖ means the State goods and services tax levied and collected under the respective 

State Goods and Services Tax Act; 

(o) ―State Goods and Services Tax Act‖ means the law to be made by the State  Legislature for 

levy and collection of tax by the concerned State on supply of goods or services or both; 

1.  1st  July,  2017  vide  notification  No.  G.S.R.  700  (E)  dated  the  28  June,  2017,  see  Gazette  of  India,  Extraordinary,  Part  II,  

sec. 3(i). 

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(p) ―taxable supply‖ means a supply of goods or services or both which is chargeable to the cess 

under this Act; 

(q) ―transition date‖ shall mean, in  respect of any State, the date on which the State Goods and 

Services Tax Act of the concerned State comes into force; 

(r) ―transition period‖ means a period of five years from the transition date; and 

(s)  ―Union  Territories  Goods  and  Services  Tax  Act‖  means  the  Union  Territories  Goods  and 

Services Tax Act, 2017 (14 of 2017). 

(2) The words and expressions used and not defined in this Act but defined in the Central Goods and 
Services Tax  Act  and  the  Integrated  Goods and  Services Tax  Act shall  have the  meanings  respectively 
assigned to them in those Acts. 

3.  Projected  growth  rate.––The  projected  nominal  growth  rate  of  revenue  subsumed  for  a  State 

during the transition period shall be fourteen per cent. per annum. 

4. Base year.––For the purpose of calculating the compensation amount payable in any financial year 

during the transition period, the financial year ending 31st March, 2016, shall be taken as the base year. 

5. Base year revenue.––(1) Subject to the provision of sub-sections (2), (3), (4), (5) and (6), the base 
year revenue for a State shall be the sum of the revenue collected by the State and the local bodies during 
the  base  year, on  account of  the taxes levied  by  the respective  State  or  Union and  net  of refunds,  with 
respect to the following taxes, imposed by the respective State or Union, which are subsumed into goods 
and services tax, namely:–– 

(a) the value added tax, sales tax, purchase tax, tax collected on works contract, or any other tax 
levied  by  the  concerned  State  under  the  erstwhile  entry  54  of  List-II  (State  List)  of  the  Seventh 
Schedule to the Constitution; 

(b) the central sales tax levied under the Central Sales Tax Act, 1956 (74 of 1956); 

(c) the entry tax, octroi, local body tax or any other tax levied by the concerned State under the 

erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution; 

(d) the taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or 
any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the 
Seventh Schedule to the Constitution; 

(e) the taxes on advertisement or any other tax levied by the concerned State under the erstwhile 

entry 55 of List-II (State List) of the Seventh Schedule to the Constitution; 

(f) the duties of excise on medicinal and toilet preparations levied by the Union but collected and 

retained by the concerned State Government under the erstwhile article 268 of the Constitution; 

(g) any  cess  or  surcharge or  fee leviable under  entry  66  read  with  entries  52, 54,  55  and  62  of 
List-II of the Seventh Schedule to the Constitution by the State Government under any Act notified 
under sub-section (4), 

prior to the  commencement  of  the  provisions  of the Constitution  (One  Hundred  and  First  Amendment) 
Act, 2016: 

Provided that the revenue collected during the base year in a State, net of refunds, under the following 

taxes shall not be included in the calculation of the base year revenue for that State, namely:— 

(a) any taxes levied under any Act enacted under the erstwhile entry 54 of List-II (State List) of the 
Seventh Schedule to the Constitution, prior to the coming into force of the provisions of the Constitution 
(One Hundred and First Amendment) Act, 2016, on the sale or purchase of petroleum crude, high speed 
diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor 
for human consumption; 

(b)  tax  levied  under  the  Central  Sales  Tax  Act,  1956  (74  of  1956),  on  the  sale  or  purchase  of 
petroleum  crude,  high  speed  diesel,  motor spirit (commonly  known  as  petrol),  natural  gas,  aviation 
turbine fuel and alcoholic liquor for human consumption; 

(c) any cess imposed by the State Government on the sale or purchase of petroleum crude, high 
speed  diesel,  motor  spirit  (commonly  known  as  petrol),  natural  gas,  aviation  turbine  fuel  and 
alcoholic liquor for human consumption; and 

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(d) the entertainment tax levied by the State but collected by local bodies, under any Act enacted 
under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, prior 
to coming into force of the provisions of the Constitution (One Hundred and First Amendment) Act, 
2016. 

(2) In respect of the State of Jammu and Kashmir*, the base year revenue shall include the amount of 

tax collected on sale of services by the said State Government during the base year. 

(3) In respect of the States mentioned in sub-clause (g) of clause (4) of article 279A of the Constitution, 
the  amount  of  revenue  foregone  on  account  of  exemptions  or  remission  given  by  the  said  State 
Governments to promote industrial investment in the State, with respect to such specific taxes referred to in 
sub-section (1), shall be included in the total base year revenue of the State, subject to such conditions as 
may be prescribed. 

(4) The Acts of the Central Government and State Governments under which the specific taxes are 

being subsumed into the goods and services tax shall be such as may be notified. 

(5) The base year revenue shall be calculated as per sub-sections (1), (2), (3) and (4) on the basis of 
the figures of revenue collected and net of refunds given in that year, as audited by the Comptroller and 
Auditor-General of India. 

(6) In respect of any State, if any part of revenues mentioned in sub-sections (1), (2), (3) and (4) are 
not credited in the Consolidated Fund of the respective State, the same shall be included in the total base 
year revenue of the State, subject to such conditions as may be prescribed. 

6.  Projected  revenue  for  any  year.—The  projected  revenue  for  any  year  in  a  State  shall  be 

calculated by applying the projected growth rate over the base year revenue of that State. 

Illustration.—If the base year revenue for 2015-16 for a concerned State, calculated as per section 5 

is one hundred rupees, then the projected revenue for financial year 2018-19 shall be as follows— 

Projected Revenue for 2018-19=100 (1+14/100)3  

7. Calculation and release of compensation.––(1) The compensation under this Act shall be payable 

to any State during the transition period. 

(2) The compensation payable to a State shall be provisionally calculated and released at the end of 
every two months period, and shall be finally calculated for every financial year after the receipt of final 
revenue figures, as audited by the Comptroller and Auditor-General of India: 

Provided that in case any excess amount has been released as compensation to a State in any financial 
year  during  the  transition  period,  as  per  the  audited  figures  of  revenue  collected,  the  excess  amount  so 
released shall be adjusted against the compensation amount payable to such State in the subsequent financial 
year. 

(3)  The  total  compensation  payable  for  any  financial  year  during  the  transition  period  to  any  State 

shall be calculated in the following manner, namely:–– 

(a)  the  projected  revenue  for  any  financial  year  during  the  transition  period,  which  could  have 

accrued to a State in the absence of the goods and services tax, shall be calculated as per section 6; 

(b) the actual revenue collected by a State in any financial year during the transition period shall 

be— 

(i) the actual revenue from State tax collected by the State, net of refunds given by the said 

State under Chapters XI and XX of the State Goods and Services Tax Act; 

(ii) the integrated goods and services tax apportioned to that State; and 

(iii) any collection of taxes on account of the taxes levied by the respective State under the 

Acts specified in sub-section (4) of section 5, net of refund of such taxes, 

as certified by the Comptroller and Auditor-General of India; 

 (c)  the  total  compensation  payable  in  any  financial  year  shall  be  the  difference  between  the 
projected  revenue  for  any  financial  year  and  the  actual  revenue  collected  by  a  State  referred  to  in 
clause (b). 

*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu 

and Kashmir and the Union territory of Ladakh..   

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(4)  The  loss  of  revenue  at  the  end  of  every  two  months  period  in  any  year  for  a  State  during  the 

transition period shall be calculated, at the end of the said period, in the following manner, namely:–– 

(a) the projected revenue that could have been earned by the State in absence of the goods and 
services  tax  till  the  end  of  the  relevant  two  months  period  of  the  respective  financial  year  shall  be 
calculated  on  a  pro-rata  basis  as  a  percentage  of  the  total  projected  revenue  for  any  financial  year 
during the transition period, calculated in accordance with section 6. 

Illustration.—If the projected revenue for any year calculated in accordance with section 6 is one 
hundred rupees, for calculating the projected revenue that could be earned till the end of the period of 
ten months for the purpose of this sub-section shall be 100x(5/6) = Rs. 83.33; 

(b)  the  actual  revenue  collected  by  a  State  till  the  end  of  relevant  two  months  period  in  any 

financial year during the transition period shall be— 

(i) the actual revenue from State tax collected by the State, net of refunds given by the State 

under Chapters XI and XX of the State Goods and Services Tax Act; 

(ii)  the  integrated  goods  and  services  tax  apportioned  to  that  State,  as  certified  by  the 
Principal  Chief  Controller  of  Accounts  of  the 1[Central  Board  of  Indirect  Taxes  and  Customs]; 
and 

(iii)  any  collection  of  taxes  levied  by  the  said  State,  under  the  Acts  specified  in                    

sub-section (4) of section 5, net of refund of such taxes; 

(c) the provisional compensation payable to any State at the end of the relevant two months period 
in any financial year shall be the difference between the projected revenue till the end of the relevant 
period in accordance with clause (a) and the actual revenue collected by a State in the said period as 
referred  to in clause (b), reduced by the provisional  compensation paid to a State till the end  of the 
previous two months period in the said financial year during the transition period. 

(5)  In  case  of  any  difference  between  the  final  compensation  amount  payable  to  a  State  calculated  in 
accordance  with  the  provisions  of  sub-section  (3)  upon  receipt  of  the  audited  revenue  figures  from  the 
Comptroller and Auditor-General of India, and the total provisional compensation amount released to a State 
in  the  said  financial  year  in  accordance  with  the  provisions  of  sub-section  (4),  the  same  shall  be  adjusted 
against release of compensation to the State in the subsequent financial year. 

(6) Where no compensation is due to be released in any financial year, and in case any excess amount 
has been released to a State in the previous year, this amount shall be refunded by the State to the Central 
Government and such amount shall be credited to the Fund in such manner as may be prescribed. 

8. Levy  and collection of cess.—(1) There shall be levied a cess on such intra-State supplies of goods 
or services or both, as provided for in section 9 of the Central Goods and Services Tax Act, and such inter-
State supplies of goods or services or both as provided for in section 5 of the Integrated Goods and Services 
Tax Act, and collected in such manner as may be prescribed, on the recommendations of the Council, for the 
purposes of providing compensation to the States for loss of revenue arising on account of implementation of 
the  goods  and services tax with effect from  the date  from  which  the provisions  of  the  Central  Goods and 
Services Tax Act is brought into force, for a period of five years or for such period as may be prescribed on 
the recommendations of the Council: 

Provided that no such cess shall be leviable on supplies made by a taxable person who has decided to 

opt for composition levy under section 10 of the Central Goods and Services Tax Act. 

(2) The cess shall be levied on such supplies of goods and services as are specified in column (2) of 
the Schedule, on the basis of value, quantity or on such basis at such rate not exceeding the rate set forth 
in  the  corresponding  entry  in  column  (4)  of  the  Schedule,  as  the  Central  Government  may,  on  the 
recommendations of the Council, by notification in the Official Gazette, specify: 

Provided that where the cess is chargeable on any supply of goods or services or both with reference 
to their value, for each such supply the value shall be determined under section 15 of the Central Goods 
and Services Tax Act for all intra-State and inter-State supplies of goods or services or both: 

Provided  further  that  the  cess  on  goods  imported  into  India  shall  be  levied  and  collected  in 
accordance  with  the provisions  of  section  3 of  the  Customs Tariff  Act,  1975  (51  of  1975),  at  the point 

1. Subs. by Act 34 of 2018, s. 2, for ―Central Board of Excise and Customs‖ (w.e.f. 1-2-2019). 

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when  duties  of  customs  are  levied  on  the  said  goods  under  section  12  of  the  Customs  Act,  1962               
(52 of 1962), on a value determined under the Customs Tariff Act, 1975. 

9. Returns, payments and refunds.—(1) Every taxable person, making a taxable supply of goods or 

services or both, shall— 

(a) pay the amount of cess as payable under this Act in such manner; 

(b) furnish such returns in such forms, along with the returns to be filed under the Central Goods 

and Services Tax Act; and 

(c) apply for refunds of such cess paid in such form,  

as may be prescribed. 

(2) For all purposes of furnishing of returns and claiming refunds, except for the form to be filed, the 
provisions of the Central Goods and Services Tax Act and the rules made thereunder, shall, as far as may 
be, apply in relation to the levy and collection of the cess leviable under section 8 on all taxable supplies 
of  goods  or  services  or both,  as they  apply  in  relation  to  the levy  and collection  of  central  tax  on such 
supplies under the said Act or the rules made thereunder.  

10. Crediting proceeds of cess to Fund.—(1) The proceeds of the cess leviable under section 8 and 
such  other  amounts  as  may  be  recommended  by  the  Council,  shall  be  credited  to  a  non-lapsable  Fund 
known as the Goods and Services Tax Compensation Fund, which shall form part of the public account of 
India and shall be utilised for purposes specified in the said section. 

(2) All amounts payable to the States under section 7 shall be paid out of the Fund. 

(3) Fifty per cent. of the amount remaining unutilised in the Fund at the end of the transition period 
shall  be  transferred  to  the  Consolidated  Fund  of  India  as  the  share  of  Centre,  and  the  balance  fifty          
per cent. shall be distributed amongst the States in the ratio of their total revenues from the State tax or 
the Union territory goods and services tax, as the case may be, in the last year of the transition period. 

1[(3A) Notwithstanding anything contained in sub-section (3), fifty per cent. of such amount, as may 
be  recommended  by  the  Council,  which  remains  unutilised  in  the  Fund,  at  any  point  of  time  in  any 
financial  year during  the  transition  period shall  be transferred to the  Consolidated  Fund of  India as  the 
share of Centre, and the balance fifty per cent. shall be distributed amongst the States in the ratio of their 
base year revenue determined in accordance with the provisions of section 5: 

Provided  that  in  case  of  shortfall  in  the  amount  collected  in  the  Fund  against  the  requirement  of 
compensation to be released under section 7 for any two months' period, fifty per cent. of the same, but 
not exceeding the total amount transferred to the Centre and the States as recommended by the Council, 
shall be recovered from the Centre and the balance fifty per cent. from the States in the ratio of their base 
year revenue determined in accordance with the provisions of section 5.] 

(4) The accounts relating to Fund shall be audited by the Comptroller and Auditor-General of India or 
any  person  appointed  by  him  at  such  intervals  as  may  be  specified  by  him  and  any  expenditure  in 
connection  with  such  audit  shall  be  payable  by  the  Central  Government  to  the  Comptroller  and            
Auditor-General of India. 

(5) The  accounts  of  the  Fund,  as  certified  by  the  Comptroller  and  Auditor-General  of  India  or  any 
other  person  appointed  by him  in  this  behalf together  with  the  audit report  thereon  shall  be  laid  before 
each House of Parliament. 

11. Other provisions relating to cess.—(1) The provisions of the Central Goods and Services Tax Act, 
and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, 
interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in relation to the 
levy and collection of the cess leviable under section 8 on the intra-State supply of goods and services, as 
they apply in relation to the levy and collection of central tax on such intra-State supplies under the said Act 
or the rules made thereunder. 

(2)  The  provisions  of  the  Integrated  Goods  and  Services  Tax  Act,  and  the  rules  made  thereunder, 
including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and 
penalties,  shall,  mutatis  mutandis,  apply  in  relation  to  the  levy  and  collection  of  the  cess  leviable  under 

1. Ins. by Act 34 of 2018, s. 3 (w.e.f. 1-2-2019). 

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section 8 on the inter-State supply of goods and services, as they apply in relation to the levy and collection 
of integrated tax on such inter-State supplies under the said Act or the rules made thereunder: 

Provided that the input tax credit in respect of cess on supply of goods and services leviable under 
section 8, shall be utilised only towards payment of said cess on supply of goods and services leviable 
under the said section. 

12.  Power  to  make  rules.—(1)  The  Central  Government  shall,  on  the  recommendations  of  the 

Council, by notification in the Official Gazette, make rules for carrying out the provisions of this Act. 

(2)  In  particular,  and  without  prejudice  to  the  generality  of  the  foregoing  power,  such  rules  may 

provide for all or any of the following matters, namely:— 

(a) the conditions which were included in the total base year revenue of the States, referred to in 

sub-clause (g) of clause (4) of article 279A of the Constitution, under sub-section (3) of section 5; 

(b) the conditions subject to which any part of revenues not credited in the Consolidated Fund of 
the respective State shall be included in the total base year revenue of the State, under sub-section (6) 
of section 5; 

(c)  the  manner  of  refund  of  compensation  by  the  States  to  the  Central  Government  under                 

sub-section (6) of section 7; 

(d)  the  manner  of  levy  and  collection  of  cess  and  the  period  of  its  imposition  under                         

sub-section (1) of section 8;  

(e)  the  manner  and  forms  for  payment  of  cess,  furnishing  of  returns  and  refund  of  cess  under           

sub-section (1) of section 9; and 

(f) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be 

made, by rules. 

13. Laying of rules before Parliament.—Every rule made under this Act by the Central Government 
shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for 
a total period of thirty days which may be comprised in one session or in two or more successive sessions, 
and  if,  before  the  expiry  of  the  session  immediately  following  the  session  or  the  successive  sessions 
aforesaid,  both  Houses  agree  in  making  any  modification  in  the  rule  or  both  Houses  agree  that  the  rule 
should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as 
the case may be; so, however, that any such modification or annulment shall be without prejudice to  the 
validity of anything previously done under that rule. 

14. Power to remove difficulties.—(1) If any difficulty arises in giving effect to the provisions of this 
Act, the Central Government may, on the recommendations of the Council, by order published in the Official 
Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary 
or expedient for removing the difficulty: 

Provided  that  no  order  shall  be  made  under  this  section  after  the  expiry  of 1[five  years]  from  the 

commencement of this Act. 

(2) Every order made under this section shall, as soon as may be after it is made, be laid before each 

House of Parliament. 

________

1. Subs. by Act 12 of 2020, s. 140, for ―three years‖ (w.e.f. 27-3-2020). 

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THE SCHEDULE  

[See section 8 (2)] 

1. In this Schedule, reference  to a ―tariff item‖, ―heading‖, ―sub-heading‖ and ―Chapter‖, wherever 
they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule 
to the Customs Tariff Act, 1975 (51 of 1975). 

2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975   (51 of 1975), 
the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as 
may be, apply to the interpretation of this Schedule. 

S. No.  

Description of supply of goods or 
services 

Tariff item, heading,          
sub-heading, Chapter, or 
supply of goods or 
services, as the case may 
be 

The  maximum 
rate  at 
which  goods  and  services 
cess 
compensation 
tax 
may be collected  

(1) 

1.  

2. 

3.  

(2) 

Pan Masala. 

       (3) 

2106 90 20 

Tobacco and manufactured tobacco 
substitutes, including tobacco 
products. 

24 

(4) 

One 
thirty-five 
ad valorem. 

hundred 
per 

and         
cent.         

one 
thousand 
Four 
hundred 
seventy 
and 
rupees per thousand sticks 
or two hundred and ninety 
per  cent.  ad  valorem  or  a 
combination  thereof,  but 
not 
four 
exceeding 
thousand one hundred and 
seventy 
per 
thousand  sticks  plus  two 
hundred 
and 
per cent. ad valorem. 

rupees 

ninety             

Coal, briquettes, ovoids and similar 
solid fuels manufactured from coal, 
lignite, whether or not agglomerated, 
excluding jet, peat (including peat 
litter), whether or not agglomerated. 

2701, 2702 or 2703 

Four  hundred  rupees  per 
tonne. 

4.  

Aerated waters.  

2202 10 10 

Fifteen 
ad valorem. 

per 

cent.                   

1[4A. 

5. 

Motor vehicles for the transport of not 
more than thirteen persons, including 
the driver. 

8702 10, 8702 20,8702 30 
or 8702 90 

Twenty-five  per  cent.  ad 
valorem.] 

Motor  cars  and  other  motor  vehicles 
principally  designed  for  the  transport 
of persons (other than motor vehicles 
for  the  transport  of  ten  or  more 
persons, 
driver), 
including  station  wagons  and  racing 
cars. 

including 

the 

8703 

2 [Twenty-five  per  cent.                   
ad valorem.] 

6.  

Any other supplies.  

Fifteen 
ad valorem. 

per 

cent.                    

_____________________________________ 

________ 

1. Ins. by Act 9 of 2018, s. 2 (w.e.f. 2-9-2017). 
2. Subs. by s. 2, ibid., for ―fifty per cent. ad valorem‖(w.e.f. 2-9-2017). 

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